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2017 (3) TMI 955 - AT - Income TaxTDS u/s 194C - addition u/section 40(a)(ia) - Held that:- CIT(A) has adjudicated on the issue of section 194C and the provisions relating to section 40(a)(ia) of the Act relying on various case laws as well as relying on various decisions of Tribunal. We have noticed that CIT(A) has not gone into the facts of the case and not verified the financial data and its relevance to TDS provisions and also as to who has executed the work. In our considered view, information filed by the assessee needs to be verified along with the books of account. Therefore, we deem it fit and proper to remit this matter back to the file of AO with a direction to verify the information submitted by the assessee along with the legal issues relating to payments made u/s 194C of the Act. Assessee may be given proper opportunity of being heard. Accordingly, grounds raised by the revenue are allowed for statistical purposes.
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